Mentor Capital, Inc. 8-K

What Happened Mentor Capital, Inc. (MNTR) filed an 8‑K reporting a change in its independent registered public accounting firm. On January 12, 2026, the company's relationship with Spicer Jeffries LLP ceased following Spicer Jeffries' acquisition by Cherry Bekaert LLP. The audit committee and board approved engagement of Cherry Bekaert as the Company’s independent auditor effective January 13, 2026.

Key Details

• The audits referenced cover the fiscal years ended December 31, 2024 and 2023.
• Mentor states there were no disagreements or reportable events with Spicer Jeffries for those periods as of January 12, 2026.
• Spicer Jeffries’ audit reports for 2024 and 2023 did not contain adverse opinions, disclaimers, or qualifications. Mentor requested a confirming letter from Spicer Jeffries (filed as Exhibit 16.1).
• Mentor reports no consultations or disagreements with Cherry Bekaert during the two most recent fiscal years or the interim period before their engagement.

Why It Matters A change of independent auditor is a material corporate governance event. For investors, the filing indicates the change was driven by a firm acquisition (not by audit disagreements) and that prior audit reports were unqualified, which suggests continuity in reported financial reliability. The new engagement is effective immediately, and the company disclosed no unresolved issues with either firm.